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Cavazos v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 15921-21 (U.S.T.C. Mar. 10, 2023)

Opinion

15921-21

03-10-2023

CAMILO CAVAZOS & BELINDA A. CAVAZOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

On May 3, 2021, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served August 9, 2021, the Court directed petitioners to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered July 28, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.

Subsequently, on August 11, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. At that juncture, the Court on August 11, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity to file an Amended Petition bearing petitioners' original signatures. That Order also warned petitioner that if the Amended Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Amended Petition has been received.

Accordingly, the premises considered, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioners failed to file a proper Amended Petition.


Summaries of

Cavazos v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 15921-21 (U.S.T.C. Mar. 10, 2023)
Case details for

Cavazos v. Comm'r of Internal Revenue

Case Details

Full title:CAMILO CAVAZOS & BELINDA A. CAVAZOS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 15921-21 (U.S.T.C. Mar. 10, 2023)